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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、交通厅(局、委),新疆生产建设兵团财务局,天津、上海市市政管理局:根据《财政部、国家税务总局关于防汛专用等车辆免征车辆购置税的通知》(财税[2001]39号)第一条的规定,对国家林业局申请的2002年第二批158辆设有固定装置的森林消防专用指挥车免征车辆购置税(具体免税范围见附件),免税指标的使用期限为2003年5月31日,过期作废。办理免税手续时,申请免税的单位应出示国家林业局森林防火办公室随车配发的“森林消防专用车证”和“森林消防车辆调拨分配通知单”。免税车辆因转让、改变用途等原因不再属于免税范围的,应按照《中华人民共和国车辆
Finance Bureau (Bureau), State Administration of Taxation, Communications Department (Bureau and Commission), Finance Bureau of Xinjiang Production and Construction Corps, Tianjin Municipality and Shanghai Municipality: According to the regulations of the Ministry of Finance, the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, (Cai Shui [2001] No.39) issued by the State Administration of Taxation, the second batch of 158 forest fire-fighting dedicated command vehicles with fixed installation applied by the State Forestry Administration Tax exemption vehicles purchase tax (specific tax exemption range see annex), the use of tax-free index period is May 31, 2003, expired. When applying for tax exemption formalities, the unit applying for tax exemption shall present the “Forest Fire Special Vehicle Pass” and the “Forest Fire Vehicle Transfer Allocation Notice” allotted to the State Forestry Administration Forest Fire Prevention Office. Duty-free vehicles due to the transfer, change of use and other reasons no longer belong to the scope of tax-free, should be in accordance with the "People’s Republic of China vehicles